CPE for FY 2002

Listed below is a series of articles of interest to tax-exempt organizations published in October 2001 as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 2002. These materials were designed specifically for training purposes only. Under no circumstances should the contents of these articles be used or cited as authority for setting or sustaining a technical position.

The freely available Adobe Acrobat Reader software is required to view, print and search these files.

IRC 501(c)(12) Cooperatives
An overview of the exemption for local benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, electric companies or like organizations.